HS Code for Skirts
Skirts and divided skirts for women and girls are classified in two HTSUS headings: 6104 for knitted or crocheted skirts and 6204 for woven skirts. Within each, the fiber that predominates by weight (cotton, synthetic, artificial, wool or silk) points toward the subheading, and some lines then split between women's and girls' sizes. General rates range from 0.9% for knitted silk skirts to 16% for synthetic fiber skirts, so confirming fabric construction and fiber content is the first step in exploring the most appropriate code.
HTS Codes for Skirts
| HTS Code | Description | Duty Rate |
|---|---|---|
| 6204.52.20.70 | Women's woven skirts, of cotton (other than corduroy or denim) Woven cotton skirts for women, such as poplin, twill or chambray | 8.2% |
| 6204.52.20.30 | Women's woven skirts, of cotton blue denim Women's blue denim skirts | 8.2% |
| 6204.53.30.10 | Women's woven skirts, of synthetic fibers Woven polyester or nylon skirts for women | 16% |
| 6204.59.30.10 | Women's woven skirts, of artificial fibers Woven rayon, viscose or acetate skirts for women | 16% |
| 6204.51.00.10 | Women's woven skirts, of wool or fine animal hair Woven wool or cashmere skirts for women | 14% |
| 6204.59.40.40 | Women's woven skirts, containing 70% or more by weight of silk Woven silk skirts (70% or more silk by weight) | 6.6% |
| 6104.52.00.10 | Women's knitted or crocheted skirts, of cotton Knit cotton skirts for women, such as jersey or sweatshirt-fabric skirts | 8.3% |
| 6104.52.00.20 | Girls' knitted or crocheted skirts, of cotton Knit cotton skirts for girls | 8.3% |
| 6104.53.20.10 | Women's knitted or crocheted skirts, of synthetic fibers Knit polyester or nylon skirts for women, including many stretch and athletic skirts | 16% |
| 6104.59.10.30 | Women's knitted or crocheted skirts, of artificial fibers Knit rayon or viscose skirts for women | 8% |
| 6104.51.00.00 | Women's or girls' knitted or crocheted skirts, of wool or fine animal hair Knit wool skirts for women or girls | 14.9% |
| 6104.59.40.00 | Women's or girls' knitted or crocheted skirts, containing 70% or more by weight of silk Knit silk skirts (70% or more silk by weight) | 0.9% |
How to Approach Classification for Skirts
Skirts point toward the women's and girls' apparel headings of the HTSUS: heading 6104 in chapter 61 for knitted or crocheted garments, and heading 6204 in chapter 62 for woven garments. Both headings group skirts and divided skirts together in their own subheadings (6104.5x and 6204.5x), separate from the dress provisions that sit just above them.
The first question is how the fabric is made. A jersey, ponte or rib skirt is knitted and points toward 6104, while a skirt cut from denim, twill, poplin, chiffon or satin fabric is woven and points toward 6204. This knit-versus-woven split moves the item between chapters, and the rates are not always the same for the same fiber, so it is worth confirming from the fabric itself rather than the garment style.
The next branch is fiber content. Each heading separates skirts of wool or fine animal hair, cotton, synthetic fibers (polyester, nylon) and other textile materials, which include artificial fibers (rayon, viscose) and silk. The fiber that predominates by weight generally drives the subheading, and blends with significant wool content have their own lines, for example synthetic skirts containing 23% or more wool in the knit heading or 36% or more wool in the woven heading.
Statistical suffixes then separate women's from girls' skirts for most fibers, and the woven cotton lines also break out corduroy and blue denim skirts. A denim skirt for women and a cotton twill skirt for women therefore share an 8-digit subheading but point toward different 10-digit lines.
A practical approach is to confirm whether the fabric is knitted or woven, identify the predominant fiber by weight, and then check the wearer (women's or girls') and any named fabric such as denim. Items that combine a skirt with an attached top are generally treated as dresses rather than skirts, and skirts sold together with a matching jacket may fall under the suit or ensemble provisions of the same headings, so the way the garment is presented is also worth confirming.
Duty Rate Overview
General rates for skirts depend on construction and fiber. Woven cotton skirts carry 8.2% and knitted cotton skirts 8.3%. Synthetic fiber skirts are among the highest at 16% in both the knit and woven headings, woven artificial fiber skirts also carry 16% while knitted artificial fiber skirts carry 8%, and wool skirts carry 14% (woven) or 14.9% (knitted). Silk skirts containing 70% or more silk are lower, at 6.6% for woven and 0.9% for knitted.
These are general (MFN) rates only. Additional duties such as Section 301 or IEEPA measures can apply on top and vary by country of origin, while free trade agreement preferences may reduce the duty for qualifying goods. These figures are estimates for general planning purposes only.